Section 72:12-c Exemption. - New-hampshire Statutes

State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER72 > 72-12-c

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
   I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
   II. It is not permanently affixed to the real estate upon which it is located; and
   III. It is capable of being removed from the real estate.

Source. 1981, 237:1, eff. Aug. 10, 1981.

State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER72 > 72-12-c

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
   I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
   II. It is not permanently affixed to the real estate upon which it is located; and
   III. It is capable of being removed from the real estate.

Source. 1981, 237:1, eff. Aug. 10, 1981.

State Codes and Statutes

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State Codes and Statutes

Statutes > New-hampshire > TITLEV > CHAPTER72 > 72-12-c

Ski area machinery and equipment of every kind and description, except tramway towers, shall be exempt from taxation as real estate if it meets all of the following qualifications:
   I. It is used or useful in the operation of a passenger tramway or in the production of man-made snow, including: cables, sheaves assemblies, carriers, pipe lines, compressors, pumps, electrical apparatus;
   II. It is not permanently affixed to the real estate upon which it is located; and
   III. It is capable of being removed from the real estate.

Source. 1981, 237:1, eff. Aug. 10, 1981.